Rustafson Corporation is a diversified manufacturer of consumer goods. The company's activity-based costing system has the following seven activity cost pools: Activity Cost Pool Estimated
Overhead Cost Expected
Activity
Labor-related $ 16,800 2,000 direct labor-hours
Machine-related $ 16,000 8,000 machine-hours
Machine setups $ 30,400 800 setups
Production orders $ 6,600 200 orders
Product testing $ 12,000 500 tests
Packaging $ 51,000 3,400 packages
General factory $ 55,600 2,000 direct labor-hours
Compute the activity rate for each activity cost pool.
Labor related-
Machine related-
Machine setups-
production orders-
product testing-
packaging-
general factory-